https://www.taxtmi.com/caselaws?id=469752 A rectification application cannot be used to reopen a concluded issue where the record already shows an uncontroverted submission that credit was reversed. The Tribunal found no material to show that reversal had not occurred, so the alleged omission to direct verification of reversal was not a rectifiable mistake. The earlier order was sustained on the existing record, and the rectification attempt was rejected. en-us Tue, 16 Dec 2025 00:00:00 +0530 Thu, 02 Jul 2026 20:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469752 A rectification application cannot be used to reopen a concluded issue where the record already shows an uncontroverted submission that credit was reversed. The Tribunal found no material to show that reversal had not occurred, so the alleged omission to direct verification of reversal was not a rectifiable mistake. The earlier order was sustained on the existing record, and the rectification attempt was rejected. Case-Laws Central Excise Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469752